On 12 December 2013, the International Accounting Standards Board issued Annual Improvements to IFRSs 2010–2012 Cycle. The effective date of the amendment is included in the IFRSs affected.
The objective of this amendment is to clarify certain aspects of accounting for contingent consideration in a business combination.
Financial Instruments: Classification and Measurement
Post-implementation Review of IFRS 3 Business Combinations